Adding Subtitle to a MPEG1

Hi guys, Im new to this forum. I found the site through google, and i decided to register to become a member. =)

Anyways, here's my problem. a friend of mine gave me a CD that contains a .AVI film and the subtitle is in a separate file which is in .SUB file. I wanted to convert it into VCD so i run Virtual DUB, to extract the audio of the film. After i extracted the audio, i then proceed on opening TMPGEnc for converting it into .MPEG file. But while doing the convertion bit, i found out that the english subtitle is not appearing on the screen. Can anyone help me on how can i sync them so that i can get a .MPEG file with subtitle on it.

Thanks very much in advance!!! I would really appreciate anyone's help. Thank you!